摘要：从关系方面来看，税收与宏观经济发展具有相互影响、相互促进的重要作用，通过科学的税收评估不仅可以有效反映宏观经济的发展状况，还可以对宏观经济的发展给予必要指导，进而促进经济高质量发展。而税收评估涉及到诸多层面的内容，复杂性较高，借助税收评估指导宏观经济发展显得十分必要。本文主要对应用税收评估指导宏观经济发展的对策进行研究，以强化税收对经济发展的促进作用。

Abstract: From the aspect of relationship, tax and macroeconomic development have an important role of mutual influence and mutual promotion. Scientific tax assessment can not only effectively reflect the development of macroeconomy, but also give necessary guidance to the development of macroeconomy, and then promote the high-quality development of economy. And tax assessment involves many levels of content, has high complexity. The guiding role of tax assessment in macroeconomic development should be strengthened from the aspects of innovating tax assessment methods, improving application guidance mechanism,strengthening the application ability of big data and establishing professional talent team.